PVC Pipes and Fittings HSN Code & GST Rate

The HSN code for PVC pipes and fittings falls under Heading 3917, which covers plastic tubes, pipes, hoses and their fittings.

For rigid PVC pipes made from polymers of vinyl chloride, the relevant subheading is 391723. Plastic pipe fittings such as elbows, couplings and connectors fall under HSN 39174000.

PVC pipes and fittings classified under HSN 3917 generally attract 18% GST in India.

What Is the HSN Code for PVC Pipes and Fittings?

The broad HSN code for PVC pipes and fittings is 3917.

More specific classifications include:

• 391723 – Rigid tubes, pipes and hoses of polymers of vinyl chloride

• 39172310 – Seamless tubes of PVC

• 39172390 – Other rigid PVC tubes, pipes and hoses

• 39174000 – Fittings for plastic tubes, pipes and hoses

The correct code depends on whether the product is a pipe, tube, hose or fitting, and on its construction.

PVC Pipes and Fittings HSN Code – Quick Summary

CBIC lists plastic tubes, pipes, hoses and fittings under HSN 3917 at 18% GST.

PVC Pipes and Fittings HSN Code Details

PVC pipes and fittings fall under Chapter 39, which covers plastics and articles thereof.

Government tariff schedules list 391723 specifically for rigid vinyl chloride tubes, pipes and hoses.

HSN Codes for Different Types of PVC Pipes and Fittings

The key distinction is between rigid PVC pipes, flexible tubes/hoses and fittings. These should not automatically be assigned the same eight-digit HSN code.

GST Rate on PVC Pipes and Fittings

PVC pipes and fittings falling under HSN 3917 generally attract 18% GST.

For an applicable intra-state transaction:

• 9% CGST

• 9% SGST

For an applicable inter-state transaction:

• 18% IGST

CBIC lists HSN 3917 in the 18% GST schedule.

Example

If PVC pipes have a taxable value of ₹20,000:

• Taxable value: ₹20,000

• GST @ 18%: ₹3,600

• Total invoice value: ₹23,600

For an applicable intra-state sale:

• CGST @ 9% = ₹1,800

• SGST @ 9% = ₹1,800

What Is Included Under HSN 3917?

HSN 3917 broadly covers plastic:

• Tubes

• Pipes

• Hoses

• Pipe fittings

• Couplings

• Elbows

• Sleeves

• Connectors

• Similar fittings

Within this heading, rigid PVC pipes are further classified under 391723, while plastic fittings are classified separately under 39174000.

How to Choose the Correct HSN Code for PVC Pipes and Fittings

1. Identify whether the item is a pipe or fitting

A PVC pipe and a separate PVC fitting may share Heading 3917 but use different specific tariff items.

2. Check whether the pipe is rigid or flexible

Rigid PVC pipes made from polymers of vinyl chloride fall under 391723.

Flexible PVC tubes or hoses may fall under other subheadings within 3917 depending on their construction.

3. Check the exact construction

For rigid PVC products:

• 39172310 – Seamless tubes

• 39172390 – Other rigid PVC tubes, pipes and hoses

4. Classify fittings separately

Plastic pipe fittings such as elbows, couplings and connectors generally fall under 39174000.

5. Use the most specific applicable HSN

Where the product can be clearly identified, use the applicable six- or eight-digit classification rather than relying only on HSN 3917.

How to Add PVC Pipes and Fittings HSN Code to an Invoice

When creating a GST invoice:

1. Enter the product name, such as Rigid PVC Pipe or PVC Elbow.

2. Add the applicable HSN code.

3. Enter the quantity.

4. Add the taxable value.

5. Apply the applicable GST rate, generally 18%.

6. Use CGST and SGST for an applicable intra-state transaction or IGST for an applicable inter-state transaction.

7. Include all other required GST invoice details.

Example Invoice Entries

Related HSN Codes

Find PVC Pipes and Fittings HSN Codes with myBillBook

Using the correct HSN code helps businesses apply the appropriate GST rate and maintain accurate invoices.

With myBillBook‘s HSN Code Finder, you can search for the relevant HSN code using the product name or description and use the appropriate HSN and GST details while creating invoices.

Sources

• Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates, HSN 3917

• Ministry of Commerce & Industry, Government of India — Indian tariff classification for HSN 391723

• Indian Customs Tariff / DGFT references — Classification of plastic pipes and fittings

Last Reviewed: 28 September 2026

The exact tariff item can vary depending on whether the product is rigid or flexible, reinforced or unreinforced, seamless or otherwise, and supplied with or without fittings.